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First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

News

Cross-border home office – Austria has defused the permanent establishment issue

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

News

Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

News

Deadlines for submitting tax returns for 2020 to 2024

The 4th Coronavirus Tax-Related Assistance Act was promulgated on 19.6.2022. This specified the new deadlines for submitting tax returns for the years […]

News

Abolition of the requirement to discount liabilities in the tax accounts

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

News

Home office vs a workroom at home

The so-called ‘home office blanket deduction’ was introduced in the German 2020 Annual Tax Act as an instrument for mitigating the consequences of the […]

News

An overview of planned tax changes, which in some cases will be applicable retroactively

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

News

Signing annual financial statements using a qualified electronic signature

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

News

The right to participate in a shareholders’ meeting in person during times when there are travel restrictions

In times of the coronavirus pandemic, it has not been uncommon to have travel restrictions and these can make it necessary to postpone or cancel a […]

News

Tax deduction for school fees and extra tuition costs

During the coronavirus pandemic, the temporary suspension of in-class teaching at many schools has given rise to considerable gaps in knowledge for […]

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Employers may order employees to stop working from home

While for some people working from home during the pandemic was a nightmare, others certainly came to appreciate it. A case before the state labour […]

News

Changes relating to assessing the grounds for opening insolvency proceedings according to the IDW draft standard 11 (IDW ES 11)

On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]

News

Treatment by employers of unvaccinated employees

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]

News

Company cars while working from home – Employees are able to reduce their taxable usage benefit

When employees also use company cars for private purposes, normally, they have to pay tax every month on a lump sum of 1% of the gross list price of […]

News

Dashboards as cockpits for gaining a quick over- view of the interrelationships within a business

It is not just the corona crisis but also technological developments that are adding to the desire of investors, banks and shareholders or family […]

News

Recognition for tax purposes of maintenance payments for children over the age of 25 years

Many students typically have part-time jobs whilst they are studying, e.g., in the restaurant and catering industry or in the area of events. Over the […]

News

Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

News

Important changes resulting from the Third Coronavirus Tax-Related Assistance Act

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]

News

Coronavirus-induced suspension of VAT on in-kind donations

In-kind donations are generally subject to VAT if the items had been previously purchased with input tax deductions. It is therefore not uncommon that […]

Blog

Extension of easier access to short-time work

Companies that have introduced short-time work by 30 June 2021 can participate in the facilitations for access to short-time benefits. This is the […]

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